KELVER v. U.S.

No. CIV. A. 94-WM-614.

984 F.Supp. 1352 (1997)

William C. KELVER, Plaintiff/Counterclaim Defendant, v. UNITED STATES of America, Defendant/Counterclaimant.

United States District Court. D. Colorado.

November 18, 1997.


Attorney(s) appearing for the Case

Ellis J. Sobol, Denver, CO, Lawrence E. Gustafson, Baum and Gustafson, P.C., Denver, CO, for Plaintiff/Counterclaim Defendant.

Susan A. Berson, Senior Trial Attorney, Tax Division, U.S. Department of Justice, Washington, DC, for Defendant/Counter-claimant.


MEMORANDUM OPINION AND ORDER

MILLER, District Judge.

This matter is before me on the government's motion for summary judgment. For the reasons set forth below, the motion is granted.

Background

William Kelver and Richard Lotz were the officers, directors and shareholders of Media Acquisitions, Inc. ("MA") throughout its entire existence. Mr. Kelver owned 48% of MA's stock. Mr. Lotz owned 49% of the company's stock. The remaining...

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